Cycles and motor cycles
Capital allowances
Legislation/Regulatory –
FA2009 Sch. 11, para. 26-33
Cyclist's safety equipment
Legislation/Regulatory –
ITEPA2003 s. 244
HMRC Guidance –
EIM21650
;
EIM21664
;
EIM21665
;
EIM21666
;
EIM21667A
;
EIM42755
;
EIM44131
;
NIM14110
Exemption from tax
Legislation/Regulatory –
ITEPA2003 s. 244
Motor cycle
Hiring
Meaning
Parking facilities
Legislation/Regulatory –
ITEPA2003 s. 237
Transfer of used assets
Legislation/Regulatory –
ITEPA2003 s. 206(6)